Spearhead Industries, Inc. v. United States

Ford, Judge:

The question presented in this action pertains to the proper classification, for customs duty purposes, of inflatable air caps and poncho capes used by children on Halloween. The merchandise was classified as “Toys * * * not specially provided for: Other: Other” under the provisions of item 737.95, Tariff Schedules of the United States, as modified by T.D. 68/9 and assessed with duty at 17.5% ad valorem or 16.8% ad valorem, depending upon the date of entry.

Plaintiff contends the imported merchandise constitutes “parts of toys” under said item 737.95, and not toys or unfinished…